โ HB161
Extend sales, use and local lodging taxes to short-term rentals
Summary
This bill amends various sections of the Ohio Revised Code to extend sales, use, and local lodging taxes to short-term rentals, requiring short-term rental platforms to collect and remit these taxes on behalf of property owners. The bill specifies the definitions of relevant terms and outlines the administrative responsibilities of local authorities regarding the tax collection and allocation.
Rationale
The bill increases government control over short-term rental properties by imposing additional taxes and mandates on rental platforms, conflicting with Libertarian principles of minimal government intervention and individual property rights. Both the LP and LPO platforms advocate for reduced taxation and government overreach, which this bill does not support.
Risks and Concerns
- Increased financial burden on property owners and renters
- Potential for reduced availability of short-term rental options
- Encouragement of government overreach in private property management
